NTF NO.42/2002-CE., DT. 21/08/2002
- Document type
- Notification
- Reference no.
- D
- Dated
- Category
- Tariff
Amendments in the NTF. NO. 06/2002-CE, DT. 01/03/2002
Amendments in the NTF. NO. 06/2002-CE, DT. 01/03/2002
AND WHEREAS, the Central Government considers it necessary and expedient so to do for the purpose of clarifying the scope and applicability of the exemption specified against S.No. 122 of the Table to the said notification by inserting an explanation in the said notification;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (2A) of section 5A of the said Central Excise Act, the Central Government, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 6/2002-Central Excise, dated the 1st March, 2002, namely:-
In the said notification, in the Annexure, after condition No. 20 and the condition relating thereto, the following shall be inserted, namely:-
Explanation.- (1) For the removal of doubts, it is hereby clarified that in respect of the goods specified in column (3) of the Table occurring against S.No. 122, this condition is intended to have been satisfied if no credit of duty paid on,-
(i) the inputs; and
(ii) the capital goods used exclusively in the manufacture of these goods, in accordance with sub-rule (4) of rule 6 of the CENVAT Credit Rules, 2002,
has been availed under rule 3 or rule 11 of the CENVAT Credit Rules, 2002;
(2) This Explanation shall have effect as if it had always been the part of this notification..
(F.No. 357/16/2002-TRU)
(Vivek Prasad)
Under Secretary to the Government of India